2018 (3) TMI 784

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..... the Respondent : Mr.B.Rabu Manohar ORDER Heard Mr.S.Muthuvenkataraman, learned counsel for the petitioner and Mr.B.Rahu Manohar, learned Senior Panel Counsel appearing on behalf of the respondent. 2.The petitioner seeks for a positive direction upon the respondent to settle the rebate claim filed by him in the office of the respondent on 22.09.2011, paying an amount of Rs. 6,91,148/- along wit .....

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..... etitioner's case is that they are engaged in the manufacture and sale of Silver Oxide Zinc/Silver Chloride Batteries in their factory situated in Pudukottai District. The petitioner is stated to have imported SEAWATER ACTIVATED SILVER CHLORIDE MAGNESIUM BATTERY STACK TYPE SWA033 FOR A244S/LWT MODO3 vide Bill of Entry No.3251605 dated 19.04.2011 and after doing necessary fitment of accessories .....

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..... rs to have lost the file and requested copies to be furnished so as to enable them to reconstruct the file. However, this reconstruction was done in 2013 and till date, nothing has moved. 5.The inaction on the part of the Department is not appreciable and it is a clear case, where the officials were blatantly violated the circular issued by the Central Board of Excise & Customs, New Delhi and Cir .....

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